The Ministry of Finance announced on 6 March 2015 amendments to the transfer pricing rules governing non-arm’s length transactions of profit-seeking enterprises. This amendment coming 10 years after the promulgation of the transfer pricing assessment rules which are made in response to international trends and aim to enhance audit effectiveness, to simplify the advance pricing agreement (APA) application procedures, and to reduce double taxation risk of multinational enterprises. Also the transfer pricing rules specifically include provisions relating to business restructuring.
«
Previous post
Indonesia: IMF comments on fiscal policy
Indonesia: IMF comments on fiscal policy
Related Posts
Taiwan sets filing window for 2025 foreign individual income tax returns
April 29, 2026
Taiwan’s Ministry of Finance has reminded taxpayers that the filing period for the 2025 individual income tax return for foreign (alien) individuals will run from 1 May to 1 June 2026. The Changhua Branch of the National Taxation Bureau of the
Read More
Taiwan extends house tax payment deadline due to holiday, taxpayers urged to pay within statutory window
April 23, 2026
Taiwan’s Taxation Administration has announced that the statutory payment period for the house tax in 2026 is from 1 May 2026 to 31 May 2026, and the deadline shall be extended to 1 June due to the last day of the payment period falling on a
Read MoreTaiwan expands tax incentives for foreign specialist professionals with five-year income tax relief scheme
April 23, 2026
Taiwan’s National Taxation Bureau of Taipei, Ministry of Finance, states that, in order to enhance Taiwan's industrial competitiveness and attract foreign specialist professionals, preferential income tax treatment is provided pursuant to Article
Read More
Taiwan announces income tax filing period for 2025 returns
April 22, 2026
Taiwan’s Ministry of Finance has released a notice, on 21 April 2026, setting out the income tax return filing period for the 2025 tax year. The Ministry of Finance states that the filing period will begin on 1 May 2026. As that day is a
Read MoreTaiwan: Tax bureau clarifies income recognition for completed construction works
April 20, 2026
Taiwan’s Southern Area National Taxation Bureau of the Ministry of Finance has stated that income from completed contracted construction works must be reported as operating revenue in full upon completion, regardless of whether payment has been
Read MoreTaiwan: Ministry of Finance extends individual income tax filing deadline
April 20, 2026
The Ministry of Finance has announced yesterday, 19 April 2026, that the individual tax return filing period for Fiscal Year 114 (2025) will run from 1 May to 1 June of Fiscal Year 115 (2026), with a revised deadline reflecting the impact of
Read More